EXCISE
TARIFF.
No.
20 of 1933.
An Act
relating to Duties of Excise.
[Assented
to 21st November, 1933.]
BE
it enacted by the King’s Most Excellent Majesty, the Senate, and the House of
Representatives of the Commonwealth of Australia, as follows:—
Short
title and citation.
1.—(1.) This Act may be cited as the Excise Tariff 1933.
(2.) The Excise
Tariff 1921-1928 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act,
may be cited as the Excise Tariff 1921-1933.
Amendment
of Tariff.
2.The Schedule to the Principal Act is amended as set
out in the Schedule to this Act, and Duties of Excise are hereby imposed in accordance
with the first-mentioned Schedule as amended by the last-mentioned Schedule.
Time
of imposition of Duties of Excise.
3.—(1.) The time of the imposition of the Duties of
Excise imposed by this Act. except in respect of items in the Schedule to this
Act in respect of which a later date is specified, is the twenty- sixth day of
February, One thousand nine hundred and thirty-two, at nine o’clock in the
forenoon, reckoned according to standard time in the Territory for the Seat of
Government, and this Act shall be deemed to have come into operation at that
time.
(2.) The time
of the imposition of the Duties of Excise imposed by this Act in respect of
items in the Schedule to this Act in respect of which a date later than the
twenty-sixth day of February, One thousand nine hundred and thirty-two is
fixed, is the later date so fixed, at nine o’clock in the forenoon, reckoned
according to standard time in the Territory for the Seat of Government.
Imposition
of Duties.
4. Each Duty of Excise specified in the Schedule to this Act in relation
to an item contained therein, is hereby imposed in accordance with the Schedule
as from such time as is specified in the last preceding section as the time of
imposition of the Duty of Excise in respect of that item, and that duty shall
be deemed to have been imposed at that time, and the Duties of Excise imposed
by this section shall be charged, collected and paid to the use of the King for
the purposes of the Commonwealth, on the following goods, namely:—
(a) All goods dutiable under the Schedule
to this Act and manufactured or produced in Australia after the times when such
duties are deemed to have been imposed; and
(b) All goods dutiable under the Schedule
to this Act and manufactured or produced in Australia before the times when
such duties are deemed to have been imposed, and which were at those times
subject to the control of the Customs, or to Excise supervision, or in the 6tock,
custody or possession of, or belonging to, any distiller or manufacturer
thereof, and on which no duty of Excise had been paid before the times when
such duties are deemed to have been imposed.
Validation
of collection of certain higher duties.
5. Notwithstanding anything contained in the foregoing provisions of
this Act, where the duty which would be payable on any goods under the Excise Tariff 1921-1928 is higher than
the duty payable under the Schedule to this Act, such higher duty shall be
charged, collected and paid to the use of the King for the purposes of the Commonwealth,
on all such goods entered for home consumption prior to the date of assent to
this Act, and no refund shall be given of any duty paid or deposited at such
higher rate:
Provided that no higher duty than that set out in the
Schedule to this Act shall, in pursuance of this section, be charged on any goods,
entered for home consumption prior to the date of assent to this Act, on which,
with the consent of the Minister, a duty lower than the higher duty authorized
by this section was paid or deposited at the time of such entry.
THE
SCHEDULE.
Amendments to the Schedule to the Excise Tariff
1921-1928.
EXCISE DUTIES.
Articles. | Rate
of Duty |
1. By
omitting the whole item and inserting in its stead the following item:— |
“1.
Beer— |
(a) Ale, Porter, and other Beer,
containing not less than 2 per cent, of proof spirit per gallon
| 2s. |
(b) Any other fermented liquors n.e.i.
containing not less than 2 por cent, of proof spirit which may by
Proclamation be declared dutiable under this item ----------------------- per gallon
| 2s.” |
2. By
omitting the whole of sub-item (a)
and inserting in its stead the following sub-item:—
|
“(a) Brandy, distilled wholly from wine,
the fermented juice of fresh grapes, by a pot-still or similar process at a
strength not exceeding 40 per cent, over proof, matured by storage in wood
for a period of not less than two years and certified by an officer to be
pure brandy ---------------------------------------- per
proof gallon
| 28s.” |
By
omitting the whole of sub-item (b)
and inserting in its stead the following sub-item:—
|
“(b) Blended Brandy, distilled wholly
from wine, the fermented juice of fresh grapes, and containing not less than
25 per cent, of pure spirit (which has been separately distilled from wine,
the fermented juice of fresh grapes, by a pot-still or similar process at a
strength not exceeding 40 per cent, over proof), the whole being matured by
storage in wood for a period of not less than two years, and certified by an
officer to be brandy so blended and matured ------------------------------------------------------------------------------------------- per
proof gallon
| 29s. |
And on and after
25th May, 1933 |
(b) Blended Brandy, distilled wholly
from wine, the fermented juice of fresh grapes, and containing not loss than
25 per cent, of pure spirit (which has been separately distilled from wine,
the fermented juice of fresh grapes, by a pot-still or similar process at a
strength not exceeding 40 per cent, over proof), the whole being matured by
storage in wood for a period of not less than two years, and certified by an
officer to be brandy so blended and matured ---------------------------------------------------------------------------------------- per
proof gallon
| 28s.” |
By
omitting the whole of sub-item (c)
(twice occurring) and inserting in its stead the following sub-item:—
|
“(c) Apple Brandy, distilled wholly from
apple cider and Brandies distilled from other approved fruit juices by a
pot-still or similar process at a strength not exceeding 40 per cent, over
proof, matured by storage in wood for a period of not less than two years,
and certified by an officer to be pure apple or pure fruit brandy per proof gallon
| 29s. |
And on and after
25th May, 1933
|
(c) Apple Brandy, distilled wholly from
apple cider and Brandies distilled from other approved fruit juices by a
pot-still or similar process at a strength not exceeding 40 per cent. over
proof, matured by storage in wood for a period of not less than two years,
and certified by an officer to be pure apple or pure fruit brandy per proof gallon
| 28s.” |
By
omitting the whole of sab-item (d)
and inserting in its stead the following sub-item:—
|
“(d) Whisky, distilled wholly from
barley malt by a pot-still or similar process at a strength not exceeding 45
per cent, over proof, matured by storage in wood for a period of not lessthan two years, and certified by an
officer to be pure malt whisky ------------------------------------------------------------------- per
proof gallon
| 28s. |
And on and after
1st October, 1935
|
(d) Whisky, distilled wholly from
barley malt by a pot-still or similar process at a strength not exceeding 45
per cent, over proof, matured by storage in wood for a period of not less
than three years, and certified by an officer to be pure malt whisky ------------------------------------------------------------------- per
proof gallon
| 28s.” |
Excise Duties—continued.
Articles. | Rats
of Duty. |
2.—continued. |
By
omitting the whole of sub-item (e)
and inserting in its stead the following sub-item:— “(E) Blended Whisky, distilled partly
from barley malt and partly from other grain, containing not less than 25 per
cent, of pure barley malt spirit (which has been separately distilled by a
pot-still or similar process at a strength not exceeding 45 per cent, over
proof), the whole being matured by storage in wood for a period of not less
than two years, and certified by an officer to be whisky so blended and
matured per proof gallon
| 28s. |
And on and after 5th October, 1933 |
(e) (1) Australian Blended Whisky,
distilled partly from barley malt and partly from other grain, containing not
less than 25 per cent, of pure barley malt spirit (which has been separately
distilled by a pot-still or similar process at a strength not exceeding 45
per cent, over proof), the whole being matured by storage in wood for a
period of not less than two years, and certified by an officer to be whisky
so blended and matured per
proof gallon
| 26s. |
(2) Blended
Whisky, n.e.i., distilled partly from barley malt and partly from other
grain, containing not loss than 25 per cent, of pure barley malt spirit
(which has been separately distilled by a pot-still or similar process at a
strength not exceeding 45 per cent, over proof), provided that the blended
whisky contains not less than 15 per cent, of Australian pure barley malt
spirit and contains not more than 20 per cent, of spirit upon which import
duty has been paid, the whole being matured by storage in wood for a period
of not less than two years, and certified by an officer to be whisky so
blended and matured per
proof gallon
| 26s. |
And on and after 1st October, 1935 |
(e) (1) Australian Blended Whisky,
distilled partly from barley malt and partly from other grain, containing not
less than 25 per cent, of pure barley malt spirit (which has been separately
distilled by a pot-still or similar process at a strength not exceeding 45
per cent, over proof), the whole being matured by storage in wood for a
period of not less than three years, and certified by an officer to be whisky
so blended and matured per proof gallon
| 26s. |
(2) Blended
Whisky, n.e.i., distilled partly from barley malt and partly from other
grain, containing not less than 25 per cent, of pure barley malt spirit
(which has been separately distilled by a pot-still or similar process at a
strength not exceeding 45 per cent, over proof), provided that the blended
whisky contains not less than 15 per cent, of Ausralian pure barley malt
spirit and contains not more than 20 per cent, of spirit upon which import
duty has been paid, the whole being matured by storage in wood for a period of
not less than three years, and certified by an officer to be whisky so
blended and matured per proof gallon
| 26s.” |
By
omitting the whole of sub-item (f) and inserting in its stead the following
sub- item:—
|
“(f) Rum, distilled wholly from sugar,
sugar syrup, molasses, or the refuse of sugar cane, by a pot-still or similar
process at a strength not exceeding 45 per cent, over proof, matured by
storage in wood for a period of not less than two years, and certified by an
officer to be pure rum per proof gallon
| 30s.” |
Excise Duties—continued.
Articles. | Rate of Duty. |
2.—continued. |
By omitting the whole of sub-item
(g) and inserting in its stead
the following sub- item:—
|
“(G) Blended Rum,
distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar
cane, containing not less than 25 per cent, of pure spirit (which has been
separately distilled from sugar, sugar syrup, molasses, or the refuse of
sugar cane, by a pot-still or similar process at a strength not exceeding 45
per cent, over proof), the whole being matured by storage in wood for a
period of not less than two years and certified by an officer to be rum so
blended and matured -------------- per
proof gallon
| 31s.” |
By omitting the whole
of sub-item (h) and inserting in
its stead the following sub- item:—
|
“(h) Gin, distilled from barley malt,
grain, grape wine, apples, or other approved fruit and certified by an
officer to be pure gin ---------------------- per
proof gallon
| 30s.” |
By omitting the whole
of sub-item (i) and inserting in its stead the following sub- item:—
|
“(I) Liqueurs, as
prescribed by Departmental By-laws ------- per
proof gallon
| 30s.” |
By omitting the whole
of sub-item (j) and inserting in its stead the following sub- item:—
|
“(j) Spirit for fortifying Australian
wine or used in fortifying Australian wine, subject to Regulations:—
|
(1) Spirit used in
fortifying wine prior to 13th March, 1930, and entered for home consumption
on or after that date:—
|
(a) Distilled wholly from the fresh juice of Doradillo grapes per proof gallon
| 5s. |
(b) N.E.I.-------------------------------------------
per proof gallon
| 6s. |
(2) Spirit used in
fortifying wine on or after 13th March, 1930, and entered for home
consumption prior to 25th May, 1933:—
|
(a) Distilled wholly from the fresh juice of Doradillo grapes per proof gallon
| 10s. |
(b) N.E.I. ------------------------------------------ per
proof gallon
| 11s. |
(3) Spirit used in
fortifying wine on or after 13th March, 1930, and entered for home
consumption on or .after 26th May, 1933, and prior to 5th October, 1933 per proof gallon
| 9s. |
(4) Spirit for
fortifying wine or used in fortifying wine on or after 13th March, 1930, and
entered for home consumption on or after 5th October, 1933 per proof gallon
| 6s.
6d. |
The duties imposed by
this sub-item apply to the spirit whether, at the time of entry for home
consumption, it is mixed or not with wine. If the spirit is mixed with wine,
the quantity for duty is the total quantity of spirit which has been added to
the wine less any allowance for waste, including evaporation waste, which may
be prescribed by Regulations.”
|
By omitting the whole
of sub-item (o) and inserting in its stead the following sub- item:—
|
“(o) Spirits, n.e.i. -------------------------------------------------- per
proof gallon
| 40s.” |
Excise
Duties—continued.
Articles. | Rate
of Duty |
6.
By omitting the whole item and inserting in its stead the following item:— |
“6.
Tobacco—
|
(a) *Tobacoo, hand-made strand --------------------------------------------------------------- per
lb.
| 4s. 3d. |
Provided
that, in the case of tobacco to which this sub-item applies which has been manufactured
partly or wholly from imported tobacco leaf upon which import duty at the
rate of 5s. 2d. or 5s. 8d. per lb. was paid, the duty payable under this
sub-item on that proportion of the hand-made strand tobacco which has been
made from such imported tobacco leaf ahill be at the rate of 2s. 1d. per lb.
|
*Hand-made Tobacco.—”Hand-made Tobacco”
shall mean tobacco in the manufacture of which all operations are entirely
carried on by hand without the aid of machine tools or machinery other than
that used in the pressing of the tobacco.
|
(b) Tobacco, manufactured, n.e.i., made
either from imported leaf or Australian- grown leaf or an admixture of
imported leaf and Australian-grown leaf per
1b.
| 4s. 6d. |
Provided
that, in the case of tobacco to which this sub-item applies which has been
manufactured partly or wholly from imported tobacco leaf upon which import
duty at the rate of 5s. 2d. or 5s. 8d. per lb. was paid, the duty payable
under this sub-item on that pro- portion of the manufactured tobacco which
has been made from such imported tobacco leaf shall be at the rate of 2s. 4d.
per lb.
|
(c) Tobacoo, fine cut suitable for the
manufacture of cigarettes----------------------------
per lb.
| 7s. 3d.” |
7. By omitting the whole item and
inserting in its stead the following item:— |
“7.
Cigars—
|
(a) Hand-made ---------------------------------------------------------------------------------- per
lb.
| 3d. |
Hand-made Cigars.—”Hand-made
Cigars” shall mean cigars In the manufacture of which every operation is
performed by hand, provided that moulds may be used.
|
(b) Machine-made -------------------------------------------------------------------------------- per
lb.
| 1s. 3d.” |
8. By omitting the whole item and
inserting in its stead the following item:— |
‘‘8.
Cigarettes, including the weight of the outer portion of each cigarette:—
|
(a) ‡Hand-made ---------------------------------------------------------------------------------- per
lb.
| 7s. 3d. |
‡ Hahd-made Cigarettes.—”Hand-made”
shall mean that the whole of the operations connected with the filling and
completion of cigarettes shall be performed exclusively by hand.
|
(b) N.E.I. ----------------------------------------------------------------------------------------- per
lb.
| 7s. 6d.” |
By
adding a new item 11 as follows:—
|
“11.
(a) Petroleum or Shale Products,
viz.:—Petrol, Benzine, Benzol, Benzoline, Gasoline, Naphtha, Pentane and any
other petroleum or shale spirit, having a flash point of under 73 degrees
fahrenheit when tested in an Abel Pensky closed test apparatus—
|
(1)
As prescribed by Departmental By-laws----------------------------------
| Free |
(2)
N.E.I. ------------------------------------------------------------------------ per
gallon
| 4d. |
(b) Petroleum or Shale Distillates,
viz.:—Turpentine Substitutes—
|
(1)
As prescribed by Departmental By-laws----------------------------------------------
| Free |
(2)
N.E.I. ------------------------------------------------------------------------ per
gallon
| 4d. |
(c) Coal Tar and Coke Oven Distillates
suitable for use as petrol substitutes having a flash point of under 73
degrees fahrenheit when tested in an Abel Pensky closed test apparatus—
|
(1)
As prescribed by Departmental By-laws----------------------------------
| Free |
(2)
N.E.I. --------------------------------------------------------------------- per
gallon And
on and after 25th May, 1932
| 4d. |
11.
(a) Petroleum or Shale Products,
viz.:—Petrol, Benzine, Benzol, Benzoline, Gasoline, Naphtha, Pentane and any
other petroleum or shale spirit, having a flash point of under 73 degrees
fahrenheit when tested in an Abel Pensky closed test apparatus—
|
(1)
As prescribed by Departmental By-laws--------------------------------------------
| Free |
(2)
N.E.I.------------------------------------------------------------------------
per gallon
| 5½d. |
(b) Petroleum or Shale Distillates,
viz.:—Turpentine Substitutes—
|
(1)
As prescribed by Departmental By-laws--------------------------------------------
| Free |
(2)
N.E.I.------------------------------------------------------------------------ per
gallon
| 5½d. |
Excise Duties—continued.
Articles. | Rate of Duty |
11.—continued. |
(c)
Coal Tar and Coke Oven Distillates suitable for use as petrol substitutes having
a flash point of under 73 degrees fahrenheit when tested in an Abel Pensky
closed test apparatus—
|
(1) As prescribed by Departmental
By-laws-------------------------
| Free |
(2) N.E.I------------------------------------------------------ per
gallon
| 5½d.” |
By adding a new item
12 as follows:—
|
“12. Playing Cards ----------------------------------------------------- per
dozen packs
| 2s.” |
By adding a new item
13 as follows:—
|
“13. Concentrated
Grape Must*—
|
(a) For use in the manufacture of Wine,
subject to Regulations—
|
(1) Not exceeding
fifteen degrees Beaumé --------------------
| Free |
(2) Exceeding fifteen
degrees Bcaumef—for each degree Beaumé or part thereof exceeding fifteen
degrees Beaumé per gallon
| 5d. |
(b) N.E.I.. subject to Regulations -------------------------------------- per
gallon
| 3d. |
* “Concentrated Grape Must”
Includes any must or juice of grapes from which water has been extracted by
evaporation, refrigeration or any other method.
|
“Degrees Beaumé’’ means the
specific gravity expressed In degrees as indicated by the use of the Beaumé
hydrometer.”
|
By adding a new item
14 as follows:—
|
“On
and after 26th May, 1932 |